Dáil Éireann Debate, Tuesday - 18 September 2012
210. Deputy Arthur Spring asked the Minister for Finance the measures in place to protect clients of registered accountants when the accountant fails to provide sufficient information to the Revenue Commissioners despite the fact that the client provided all necessary information to the accountant; and if he will make a statement on the matter. [37038/12]
Amharc ar fhreagraI am informed by the Revenue Commissioners that, in the absence of specific details of the failure in question, it is only possible to reply in general terms to your query. At the outset, it is important to note that the Revenue Commissioners do not regulate accountants. Accordingly, where a taxpayer engages the services of an accountant in relation to taxation matters, that contractual relationship is a private one between the taxpayer and the accountant – the Revenue Commissioners are not involved.
Failures by accountants to provide the services their clients contract with them to provide are, in the main, matters to be resolved between accountants and their clients. If an accountant’s failure to correctly deal with a taxpayer’s tax matters results in adverse consequences for the taxpayer, it would be a matter for the taxpayer to consider what redress he or she would have against the accountant in law and/or whether he or she would have a basis for making a complaint to the accountant’s professional representative body.
The Revenue Commissioners will consider all factors leading to any adverse tax consequence, but it is important to note that the Revenue Commissioners will not relieve a taxpayer of an adverse tax consequence solely on the grounds that an accountant was in some way responsible. Engaging an accountant does not relieve a taxpayer of responsibility of taking the necessary care to ensure that his or her tax matters are correctly dealt with. If a taxpayer is in any doubt as to the correctness of the handling of any particular aspect of his or her tax matters, appropriate enquiries can be made to Revenue, whether by contacting the appropriate Revenue office or, where relevant, by accessing the taxpayer’s tax record through the Revenue On-line service (ROS) or PAYE Anytime.
